Conservatism in Accounting: A Reassessment

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2018-12-01 DOI:10.2308/AAHJ-10641

R. Bloom

引用次数: 4

Abstract

This paper examines how the concept of “conservatism” evolved in historical and contemporary accounting writings using authoritative professional and academic documents. The paper reviews the application of conservatism in the FASB and IASB conceptual frameworks. A brief discussion of empirical research on conservatism is provided. Finally, the paper looks at the declining influence of conservatism in private company accounting principles in three selected countries: Belgium, Switzerland, and Japan. Conservatism is found to be a perennial issue in accounting practice and accounting standard setting. This concept has long been embedded in private company accounting in different countries. Its rationale, along with its conflict with neutrality have been debated for centuries.

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会计稳健性:再评价

本文探讨了“保守主义”的概念是如何演变的历史和当代会计著作使用权威的专业和学术文件。本文综述了稳健性在FASB和IASB概念框架中的应用。本文对保守主义的实证研究进行了简要讨论。最后，本文着眼于三个选定的国家:比利时、瑞士和日本，保守主义在私营公司会计原则中的影响力正在下降。稳健性是会计实务和会计准则制定中一个长期存在的问题。这一概念在不同国家的私营公司会计中早已根深蒂固。它的基本原理，以及它与中立性的冲突，已经争论了几个世纪。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.